Knowledge management in forensic accounting: the future trends

Nowadays, Information System (IS) plays major roles in organizations to support the business processes, decision making and provide support on competitive advantage strategies for the employees and managers. These functions are significant since the business processes become more diverse and involve a large amount of transactions. Due to the diversity of the business process, information safekeeping on financial records is very crucial for managing the organizations knowledge. Thus, financial crime is not as visible as conventional crime hence detection is usually difficult. It is basically the work of the Auditors or Investigators to carefully process the information gathered from a company’s database to an evidence to be presented at the law court while investigating the financial crime. This paper covers related study on the usage of information technology in supporting and facilitating financial crime investigation in order to produce substantial evidence suitable for use in the law court. The study and directions for future research on knowledge management in forensic accounting also included in the paper

Impact of primary kidney disease on the effects of empagliflozin in patients with chronic kidney disease: secondary analyses of the EMPA-KIDNEY trial

Background: The EMPA KIDNEY trial showed that empagliflozin reduced the risk of the primary composite outcome of kidney disease progression or cardiovascular death in patients with chronic kidney disease mainly through slowing progression. We aimed to assess how effects of empagliflozin might differ by primary kidney disease across its broad population. Methods: EMPA-KIDNEY, a randomised, controlled, phase 3 trial, was conducted at 241 centres in eight countries (Canada, China, Germany, Italy, Japan, Malaysia, the UK, and the USA). Patients were eligible if their estimated glomerular filtration rate (eGFR) was 20 to less than 45 mL/min per 1·73 m2, or 45 to less than 90 mL/min per 1·73 m2 with a urinary albumin-to-creatinine ratio (uACR) of 200 mg/g or higher at screening. They were randomly assigned (1:1) to 10 mg oral empagliflozin once daily or matching placebo. Effects on kidney disease progression (defined as a sustained ≥40% eGFR decline from randomisation, end-stage kidney disease, a sustained eGFR below 10 mL/min per 1·73 m2, or death from kidney failure) were assessed using prespecified Cox models, and eGFR slope analyses used shared parameter models. Subgroup comparisons were performed by including relevant interaction terms in models. EMPA-KIDNEY is registered with ClinicalTrials.gov, NCT03594110. Findings: Between May 15, 2019, and April 16, 2021, 6609 participants were randomly assigned and followed up for a median of 2·0 years (IQR 1·5–2·4). Prespecified subgroupings by primary kidney disease included 2057 (31·1%) participants with diabetic kidney disease, 1669 (25·3%) with glomerular disease, 1445 (21·9%) with hypertensive or renovascular disease, and 1438 (21·8%) with other or unknown causes. Kidney disease progression occurred in 384 (11·6%) of 3304 patients in the empagliflozin group and 504 (15·2%) of 3305 patients in the placebo group (hazard ratio 0·71 [95% CI 0·62–0·81]), with no evidence that the relative effect size varied significantly by primary kidney disease (pheterogeneity=0·62). The between-group difference in chronic eGFR slopes (ie, from 2 months to final follow-up) was 1·37 mL/min per 1·73 m2 per year (95% CI 1·16–1·59), representing a 50% (42–58) reduction in the rate of chronic eGFR decline. This relative effect of empagliflozin on chronic eGFR slope was similar in analyses by different primary kidney diseases, including in explorations by type of glomerular disease and diabetes (p values for heterogeneity all >0·1). Interpretation: In a broad range of patients with chronic kidney disease at risk of progression, including a wide range of non-diabetic causes of chronic kidney disease, empagliflozin reduced risk of kidney disease progression. Relative effect sizes were broadly similar irrespective of the cause of primary kidney disease, suggesting that SGLT2 inhibitors should be part of a standard of care to minimise risk of kidney failure in chronic kidney disease. Funding: Boehringer Ingelheim, Eli Lilly, and UK Medical Research Council

Painful Pes Anserine Bursitis Following Total Knee Replacement Surgery: Two cases

Pes anserine bursitis (PAB) is an inflammation of the bursa located between the medial aspect of the tibia and the hamstring muscles. It is common in patients with degenerative or inflammatory knee arthritis, usually has a self-limiting course and tends to respond well to conservative treatment. However, painful PAB directly following total knee replacement surgery is rare. We report two such cases who were diagnosed via ultrasonography at the Universiti Kebangsaan Malaysia Medical Centre, Kuala Lumpur, Malaysia, in 2015. Both patients were treated locally with triamcinolone acetonide under ultrasound guidance and responded well to treatment

Kesejahteraan dalam Pembangunan Komuniti Program Perumahan Rakyat (PPR): suatu Pemerhatian Awal

Program Perumahan Rakyat (PPR) merupakan satu dasar kerajaan dalam menyeimbangkan keperluan asas tempat tinggal kepada rakyat yang tergolong dalam kategori B40 untuk memelihara hak kemanusiaan rakyat Malaysia agar menjalani kelangsungan kehidupan yang sejahtera. PPR sebagai Key Performance Indicator (KPI) oleh Kementerian Perumahan dan Kerajaan Tempatan (KPKT) untuk diberi fokus terhadap keberkesanan tahap kesejahteraan PPR. PPR menitikberatkan elemen kualiti kehidupan dan kesejahteraan sosial kepada penghuninya. Namun, wujud permasalahan mengaitkan isu kesejahteraan pembangunan komuniti PPR apabila ketidakcapaian kesejahteraan berlaku. Kajian tentang kesejahteraan ini dilakukan melalui sorotan literatur bagi memastikan tahap kesejahteraan dapat dicapai secara holistik

The Effectiveness of Cerebral Palsy Support Intervention on Perceived Social Support Among Caregivers of Children with Cerebral Palsy in North-Eastern Region, Malaysia

Cerebral palsy (CP) is a lifelong disorder that requires a fulltime commitment from the caregivers. Due to the complexity of care and complications associated with CP, the caregivers of children with CP require a good social support. This study aimed to determine the impact of CP support intervention on caregivers perceived social support.This quasi-experimental study involved caregivers of children with CP from community-based rehabilitation (CBR) centers. The intervention group (n=21) were given CP Support intervention through provision of information and social support from a multidisciplinary team including governmental, non-governmental organizations (NGO) and parents. It contains information enrichment workshop (IEW), caregivers support group (CSG), and WhatsApp group. The control group (n=45) received only usual care. Factorial ANCOVA revealed that higher level of perceived social support was observed in the intervention group at the end of the study. The intervention effect was significant after six months post intervention when other variables were controlled (p = 0.031). Findings of this study highlighted the favorable outcome of the CP Support intervention program on the caregivers' perceived social support through provision of information and social support

Edible Bird’s nest extract as a chondro-protective agent for human chondrocytes isolated from osteoarthritic knee: in vitro study

<p>Abstract</p> <p>Background</p> <p>Osteoarthritis (OA) is a degenerative joint disease that results in the destruction of cartilage. Edible Bird’s Nest (EBN) extract contains important components, which can reduce the progression of osteoarthritis and helps in the regeneration of the cartilage. The present study aimed to investigate the effect of EBN extract on the catabolic and anabolic activities of the human articular chondrocytes (HACs) isolated from the knee joint of patients with OA.</p> <p>Methods</p> <p>A single batch of EBN extract was prepared with hot-water extraction and coded as HMG. HACs were isolated from the knee joint cartilage removed during surgery. The optimum concentration of HMG for HAC cultures was determined using MTT assay. The effect of HMG on the catabolic and anabolic genes’ expression in HACs was measured by real-time PCR. The total amount of prostaglandin E₂ (PGE₂) production was determined by ELISA method, and the total sulphated glycosaminoglycan (GAGs) production was quantified by 1,9-dimethylmethylene blue (DMMB) assay.</p> <p>Results</p> <p>MTT assay showed 0.50% - 1.00% HMG supplementation promoted HACs proliferation. HMG supplementation was able to reduce the catabolic genes’ expression in cultured HACs such as matrix metalloproteinases (MMP1 & MMP3), Interleukin 1, 6 and 8 (IL-1, IL-6 & IL-8), cyclooxygenase-2 (COX-2) and inducible nitric oxide synthase (iNOS). Prostaglandin E₂ (PGE₂) production was significantly reduced in HAC cultures supplemented with HMG. With regard to anabolic activity assessment, type II collagen, Aggrecan and SOX-9 gene expression as well as sGAG production was increased in the HMG supplemented groups.</p> <p>Conclusion</p> <p>Edible Bird’s Nest extract coded as HMG demonstrated chondro-protection ability on human articular chondrocytes in vitro. It reduced catabolic activities and increased cartilage extracellular matrix synthesis. It is concluded that HMG is a potential agent in the treatment of osteoarthritis.</p